Motor Tax

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About Taxing Goods Vehicles

Information on the first-time taxing of light goods vehicles.

Owners of goods vehicles of 3,500kg or less registered in their names can obtain a concessionary rate of motor tax when they have a business/trade registered with the Revenue Commissioners.

To avail of the concessionary rate, a signed and stamped Goods Only Declaration (Form RF111A) AND supporting evidence as proof of registration of business/trade must be submitted when taxing the vehicle for the first time, following change of ownership or change of tax class.

Vehicle owners who cannot produce supporting documentation or who intend to use the vehicle for dual purposes (i.e. goods and private) MUST tax the vehicle at the private rate based on engine size.

Proof of business registration:

  • Notice of Registration for Tax/VAT from Revenue Commissioners – NEW businesses ONLY where returns have not yet been made.
  • Current Tax Clearance Certificate – this may be checked on ROS with your consent.
  • Other acceptable forms of proof***:
    • Recent VAT demand; receipt from Revenue for a payment for a recent period; recent correspondence regarding your self assessment; letter from Revenue seeking submission of current annual accounts
      ***Documents must be dated within/refer to a period within the last 12 months

EMPLOYEES: Employees may tax a vehicle that is being used ONLY for their employer's business provided that a Declaration of Confirmation of Use of Employee’s Vehicle for Employers Business is provided in addition to the RF111A. The declaration must be on the employer’s headed paper and must contain the following information:

  • Employer’s Revenue Registration No.
  • Employee’s PPSN
  • Registration number of the vehicle
  • That the employee is required to use his/her vehicle in the course of his/her trade/employment with the business
  • Exactly what the vehicle is used for

It must be signed and dated by the business owner/company director.

Sample declaration available on request.

In addition to the above the following should also be submitted:

  • Vehicle Registration Certificate
  • Computerised WEIGHT DOCKET **
  • Motor Tax Application Form (RF100, RF100A, RF100B or RF111 as appropriate) The vehicle must have a current Certificate of Roadworthiness if over one year old

**Only required if changes made to vehicle OR no weight recorded on NVDF

In accordance with Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992, the Motor Tax Office can ask for any information to satisfy themselves that the vehicle is being taxed correctly.

RF100 – First Time Taxing a New or Imported Vehicle

RF100A – Standard Motor Tax Renewal Form

RF100B – Computerised Reminder issued by Dept. of Transport

RF111 –Change of Particulars Form